please show how answer is derived

The Keller. Long, and Mason partnership had the following balance sheetjust before entering liquidation: Cash $115,000 Liabilities $ 45,000 Noncash assets 230,000 Keller, Capital 100J 000 Long, Capital 70, 000 Mason, Capital 130J 000 Total $345 , 000 Total $345, 000 ' Keller, Long. and Mason share profits and losses in a ratio of 2:4:4. Assume that noncash assets were sold for $60,000 and liquidation expenses in the amount of $18,500 were incurred. If Long was personally insolvent and could not contribute any assets to the partnership, and Keller and Mason were both solvent, what amount of cash would Keller receive from the distribution of partnership assets? Multiple Choice 0 $0. O $60,500. $62,300. $58,700. $64,100. 000